Fields and Dreams—Potential U.S. Real Estate Investment Opportunities Created by Section 897(I)

Scott Semer is the author of "Fields and Dreams—Potential U.S. Real Estate Investment Opportunities Created by Section 897(I)," published in Bloomberg BNA’s Daily Tax Report. In the article, Scott outlines two U.S. federal income tax challenges for foreign investors in U.S. real estate: a potential tax on operating income of an owned property; and a potential tax on exit gains on a real estate investment.

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